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Sa’adah, Nurus, Sunan Kalijaga State Islamic University (Indonesia)
Safrin, Feby Aulia, Universitas Sumatera Utara (Indonesia)
Sallam, Osama Azmi, King Khalid University (KSA) College of Business Department of Business (Saudi Arabia)
Santi, Fitri, Bengkulu University (Indonesia)
Saputra, Darman, Kampus Terpadu Universitas Bangka Belitung Balunijuk Merawang Kab.Bangka Bangka Belitung
Saragih, Romat, Telkom University (Indonesia)
Sari, Agus Maya, Kementerian Pekerjaan Umum dan Perumahan Rakyat (Indonesia)
Sari, Junita, Bina Nusantara University (Indonesia)
Sari, Septi Diana, Universitas Teknologi Yogyakarta (Indonesia)
Satyanegara, Diqbal, Sultan Ageng Tirtayasa University (Indonesia)
Setiana, Sinta, Maranatha Christian University (Indonesia)
Setiawan, Rizki Ade, Sekolah Tinggi Ekonomi Islam SEBI (Indonesia)
Setyari, Ni Putu Wiwin, Udayana University (Indonesia)
Setyowati, Milla S, Universitas Indonesia (Indonesia)
Shaleh, Khairul, Widyatama University (Indonesia)
Shibutse, Robert Lukhanda, United States International University - Africa (Kenya)
Shiferaw, Wolde, Jimma University Department of Business and Economics. (Ethiopia)
Sholihin, Alim, UIN Alauddin Makassar (Indonesia)
Sobirin, Achmad, Islamic University of Indonesia (Indonesia)
Soekapdjo, Soeharjoto, Universitas Trisakti (Indonesia)
Subing, Hesty Juni Tambuati, Widyatama University (Indonesia)
Sudarnice, Sudarnice, Sembilanbelas November Kolaka University (Indonesia)
Sudrajat, Ajat, Accounting Study Program, Faculty of Economics and Business, University Singaperbangsa Karawang (Indonesia)
Suhaidar, Suhaidar, Universitas Bangka Belitung (Indonesia)
Suhardi, Agatha Rinta, Widyatama University (Indonesia)

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